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United States securities and exchange commission logo
April 13, 2021
Marc Oczachowski
Chief Executive Officer and Chairman
EDAP TMS S.A.
Parc d'Activiti s la Poudrette-Lamartine
4/6, rue de Dauphin
69120 Vaulx-en-Velin, France
Re: EDAP TMS S.A.
Registration
Statement on Form S-3
Filed April 7, 2021
File No. 333-255101
Dear Mr. Oczachowski:
This is to advise you that we have not reviewed and will not
review your registration
statement.
Please refer to Rules 460 and 461 regarding requests for
acceleration. We remind you
that the company and its management are responsible for the accuracy and
adequacy of their
disclosures, notwithstanding any review, comments, action or absence of
action by the staff.
Please contact Abby
Adams at (202) 551-6902 with any questions.
Sincerely,
Division of Corporation Finance
Office of Life Sciences
cc: Peter E. Devlin, Esq.